Specialists of Main Directorate of the STS in Odessa region conducted 325 audits, including 117 scheduled and 208 unscheduled. Number of documentary scheduled audits has decreased by 148 comparing to the same period in 2019; the number of unscheduled audits decreased by 537.
Documentary audits resulted in accrual of agreed tax liabilities (including financial sanctions) totaling 454.6 million UAH, which is 9.5 million UAH more than during January – September 2019, taking into account the fact that number of audits decreased.
78.4 million UAH was paid to budgets from the accrued amounts from scheduled and unscheduled audits.
Taxpayers please note that the Law of Ukraine as of 17.03.2020 №533-IX “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine to Support of Taxpayers for the Period of Measures to Prevent the Occurrence and Spread of Coronavirus Disease (COVID-19)” (hereinafter – the Law №533-IX) came into force on 18.03.2020.
The Law №533-IX established moratorium on documentary and factual audits for the period from March 18 to May 31, 2020 excepting unscheduled documentary audits on the grounds specified in Sub-paragraph 78.1.8 Paragraph 78.1 Article 78 of the Tax Code of Ukraine (hereinafter – the TCU) regarding the legality of declaring the value added tax claimed for reimbursement from the budget and / or the negative VAT value, which is more than 100 thousand UAH.
In addition, the Law of Ukraine as of 30.03.2020 № 540-IX “On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus Disease (COVID-19) (hereinafter – the Law №540) came into force on 02.04.2020.
Provisions of the Law №540 establish a moratorium on documentary and factual audits for the period from March 18 to May 31, 2020 excepting:
- unscheduled documentary audits on the grounds specified in Sub-paragraph 78.1.8 Paragraph 78.1 Article 78 of the TCU;
- actual audits in terms of violation of the law in:
accounting, licensing, production, storage and transportation of fuel, ethyl alcohol, alcohol beverages and tobacco products;
targeted use of fuel and ethyl alcohol by the taxpayers;
equipment of excise warehouses with flow meters and / or level meters;
- implementation of functions defined by legislation in the production and turnover of ethyl alcohol, alcohol beverages and tobacco products, fuel, on the grounds specified in Sub-paragraphs 80.2.2, 80.2.3 and 80.2.5 Paragraph 80.2 Article 80 of the TCU.
Information on the transfer of documentary scheduled audits, which according to the schedule of scheduled documentary audits were to begin in the period from March 18 to May 31, 2020 and on the date of entry into force of the Law № 533-IX were not initiated, included in the updated schedule ( subject to adjustment), published on the web portal of the State Tax Service at the link https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/402509.html.